Goods and Services Tax

Renting of Commercial Properties

GST – Started By: – Kaustubh Karandikar – Dated:- 14-3-2019 Last Replied Date:- 14-3-2019 – XYZ (Maharashtra) is the owner of commercial properties situated within as well as outside Maharashtra. These properties are given on rent for commercial use. XYZ is having his office in Mumbai which is registered with GST for issuing Tax Invoice for rent against these properties. 1) Whether XYZ is required to declare all properties within Maharashtra given on rent as additional place of business? 2) Whether XYZ is required to take separate GST Registration for properties outside Maharashtra or he can issue invoice under the GST Registration of Mumbai by charging IGST? – Reply By KASTURI SETHI – The Reply = Dear Sir, Query-wise reply is as under:- 1

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ordination of construction work; or(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or(d) any services ancillary to the services referred to in clauses (a), (b) and (c),shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located :Provided that if the location of the immovable property o

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